"The Show Must Go On"

[wishing, hoping]

So anyone know the federal law on filing Head of Household. H is trying to pull a fast one and he is mad he got called out on it. He tried to put into the agreement that we would file taxes according to IRS Publication 501 - Exemption for Dependents. My attorney said no. Either we state "respondent is allowed to claim head of household" or no language is entered in. H balked at it and tried to tell me his attorney said I was foolish for making this decision. I asked how I was foolish by following Federal IRS codes? He told me there was no such law and people do it all the time. How many times in my years with H have I heard that? I told him to take the language out regardless.

So lemme hear it peeps? Is H wrong or right??? : )

WH